Charity number: 1169417
THE LIThLE ORCHARD CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE LITTLE ORCHARD CHARITABLE TRUST
CONTENTS
Page
Reference and admlnlstratlve detalls of the Charlty, its Trustees and advlsers
Trustees, report
Ind•pondent oxamlnèrfs rèport
Statement of flnancial actlvltles
Balance sheet
Statemènt of cash flows
Notss to th• flnanclal $tat•ments
8-15

THE LITTLE ORCHARD CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Mr B Parkandèr {déc8as6d 8 February 2024)
Mrs E Parkander
Mrs A Parkander
Charlty reglstered
number
1169417
Admlnlstratlve offlc•
James Cowper Kraslon
2 Communications Road
Greenham Business Park
Newbury
Berkshire
GL15TS
Accountanls
James Cowper Kreston
Chartered Accounlanls
2 Communlcalions Road
Greenham Business Park
Gr88nham
N8wbury
Berkshire
RG19 6AB
Page 1

THE LITTLE ORCHARD CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the Charity for the year 1
January 2024 to 31 December 2024.
The Trustees confirm that the Annual report and financial slalements of the Charity comply wilh the Charities Act
2011, the requirements of the Charlvs goveming document and Accounting and Reporting by Charities..
Statement of Recommended Practice (SORP) applicable to chariti85 preparing their accounts in accordanc8 with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January
20191.
Reference and admlnl$tratlv• Informatlon
The Little Orchard Charilabl8 Trust's administrative office is James Cowpei Kreston. 2 Communicalions Road,
Greenham Business Park, Greenham, Newbury, 8erkshire, RG19 6A8. It is registered with the Charity
Commisslon for England and Wales under number 1169417.
The Trust was founded in 2014 and was dormant until it registered as a charlty in September 2016. It Is
governed by Its deed of trust dated 26 Sepiember 2014.
ObJectlve$ and actlvllles
a. Poll¢lo3 and obJ•ctlv••
The objectives of the Charity are lo apply its income for any charitable objécts and purposes in any part of thé
world as th8 Trustees may, in their discretion. see fit.
The Trustees also resolve to seek, where possible, to fulfil Iheir charilable objects by providing funds to local
causes in Gloucestershire which promote mental health awareness.
Tha Truslees Confirm th8ir investment policy is to provide a balance of income and capital growth. Tha Truslees
seek to mainiain a sum, assessed from time lo time in the light of probable fulure 8xpendilure. in cash reserves
lo meet Ihat expendlture,
Th8 Truslees confirm that In settlng the objectlves of the Trust they have complied with their duty in section 4 of
the Charilies Act 2011 to have due regard lo public benefit guidance published by the Charlly Commission.
Achievom•nt• and performanc•
a. Maln achlevements ol the Charlty
During the year the Charity rettived donations of £5,520 {2023.. £6.420) and reporled a net income after
investment fair value gains of £82.104 {2023.' £59,772 loss). A £25,000 grant was given to Longfield Hospice.
The Charity also built up its reserves to enable11 to conlinue gifting grants in the future.
Flnanclal revlew
a. Golng concom
After making appropriate enquiries, the Tnjstees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For Ihis reason. they continue to adopl
the going concern basis in preparing the financial statemenls. Further details regarding the adoption of Ihe going
concern basis can be found in the accounting policies.
Page 2

THE LirrLE ORCHARD CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
b. R•s•rves pollcy
A minlmum level of reserv8s ar8 h81d to Cover all planned future exp8nditur8. Thes8 funds will be utilised to fulfil
the objects of th8 Charity in future periods. It 15 inlended that reserves held should be sufficient for the Charity to
fund charitable expenditur8 Out of the return on the inveslments held.
At Ihe year end the Charity had £2,894,196 (2023: £2.812.092) free reseries, being unrestricted funds.
Structure, governance and management
a. Organlsatlonal structurn and declslon-maklng pollcles
The Charity is administered by the Trustees as sel oul in the general Information. The Trustees hold at least two
meelings a year.
The Trustees who s8rved during the year were '.
Mr 8 Parkander (deceased 8 February 2024)
Mrs E Parkander
Mrs A Parkander
The appointment of new Trustees Is made by the existing Trustees. The Trustees shall consisl of at least two bul
no more than six individuals. Subject to disqualification or resignation the First Trustèes. Mr B Parkander and
Mrs E Parkander, ara éntitled lo hold office for life. Future Trustees must be appolnted by resolutlon of the
Trustees. Every future Twstee must sign a declaration of wellness to act as a Trustee of the Charily before he or
she may acl as a Trustee.
No rernuneration is paid to the Trustees,
Approved by order of the members of the board of Trustees and signed on their behalf by..
Mrs E Parkand•r
Trustee
Date: J3. &-. aaJ6-
Page 3

THE LITTLE ORCHARD CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Ind•pend•nt Examlnor's Report to th• Trusteés of The Little Orchard Charltable Trust {'the
Charity.)
I report to the charlty Trustees on my examlnatlon of the accounts of the Charity for the year ended 31
December 2024.
Responslbllltles and 8asl$ of Report
As th8 Trust88s of th8 Charity you are responsible for the preparation of the accounts in accordance with the
requlrements of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charitys accounts carried oul under sectlon 145 of the 2011 Act and
In carrylng out my examinalion I have followed the applicabla Directions given by the Charity Commission under
seclion 145(5)(b) of the 2011 Act.
Indep•ndont Examlner's Stat•m•nt
Your attention is drawn to the fact that the Charlty has prepared the accounts In accordance wilh Accountlng and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in
preference to the Accounting and Reportlng by Charllles: Statement of Recommended Practice issued on 1 Aprll
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been dona in order for th• accounts to provlde a Irue and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attentlon In connecllon wlth the
examination givlng me Cause to believe that in any material respacl:
accounting records were not kept in respect of Ihe Charity as required by section 130 of the 2011 Acl: or
the accounts do not accoril wilh those records; or
the accounts do not comply with the applicable requiremenls conceming the form and content of
accounts set out in the Charities (Accounts and Raports) Regulations 2008 other than any requlr8m6nt
that the accounts give a 'true and fail, view which is nol a matter considered as part of an independent
examination.
I have no concerns and have corne across no other matters in conne¢tlon with the examlnatlon to whlch
attention should b8 drawn in this report in order to onable a proper understanding of the accounts lo be ￿aChed.
This report Is made solely lo the Chailtvs Truslees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulatlons 2008. My work has been undertak8n so that I might state to the Charitls
Trustees those matters l am ￿qUired to slate to ihem in an Independent 8xaminerfs report and for no other
purpos8. To the fullest extent permilted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitrfs Trustees as a body, for my work or for thls report.
Signed:
Fiona Hawkins
James Cowper Krèston
Chartered Accountants
2 Communlcalions Road
Greenham Business Park
Greenham
Newbury
Berkshire
RG19 SAB
Daled: Z Zozs.
FCA
Page 4

THE LITTLE ORCHARD CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlctod
funds
2024
Total
funds
2024
Total
funds
2023
Note
Incomo from:
Donations and leg8Ci8S
Investments
5.520
43.982
5.520
43.982
6,420
40,105
Total Income
49,502
49.502
46,525
Expendltur• on:
Raising funds
Charitable activities
6,652
31.574
6,652
31,574
7.092
15,594
Total expendlture
38,226
38.226
22.686
Net Income befor• nel galn8111088•8) on
Investments
11.276
70.828
11,276
70,828
23.839
(83.6111
Net gainsl(lossas) on investments
N•1 mov•m•nl In funds
82,104
82,104
159,7721
Reconclllatlon of funds:
Total funds brought forward
Net movement in funds
2,812,092
82,104
2,812,092
82,104
2,871,864
(59,772)
Total funds carrfed forward
2,894,196
2,894,196
2.812,092
The Stalement of Flnancial Activities includes all gains and losses recognis8d in th8 y68r.
The notes on pages 8 to 15 form part of these financial slatements.
Page 5

THE LITTLE ORCHARD CHARITABLE TRUST
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Flxod assets
Investments
2,768,778
2,743,051
2,768,778
2,743,051
Current assets
Cash al bank and in hand
130.962
76,985
130,962
76.985
Creditors: amounts falling due within one
year
12
(5,544)
(7,944)
Net current a880t•
125,418
69,041
Total ass•ts less current Ilabllllles
2,894,196
2,812,092
Net asset8 excludlng penslon asset
2,894,196
2,812,092
Total n•t a8s•t8
2,894,196
2.812,092
Charlty funds
Unreslricted funds
14
2.894,196
2,812,092
Total fund•
2,894,196
2,812,092
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Mrs E Parkandgr
Trustee
Date..￿ 3. 6-.
The notes on pages 8 to 15 fomi part of these financial slatemenls.
Page 6

THE LITTLE ORCHARD CHARITABLE TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from operating actlvitle8
Net cash used in operating aclivities
(35,106)
{16.￿1)
Cash flows from Investlng activitiès
Proceeds froffl sale of investments
Purchase of investments
Investment income
1,583,351
1,020,923
(1.538,250) (1,158.845)
43,982
40.105
Net cash provldod byl(u$•d ID) Invogtlng acllvltl•s
89,083
{97,8171
Cash flows from flnanclng a¢iivltles
Net cash provlded by flnanclng activlties
Change In cash and cash èqulval6nts In thé yaar
Cash and cash equivalents at the beginning of the year
53,977
1114,3781
191,363
76,985
Cash and cash equlvalents at the ènd of th• yèar
130,962
76,985
The notes on pages 8 to 15 form part of these financlal statements
Page 7

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General Informatlon
Th8 Little Orchard Charitable Trust's admlnislrative office Is James Cowper Kreston. 2 Communications
Road, Greenham Business Park, Greenham, Newbury, 8erkshire, RG19 6AB. It is registered with the
Charity Commission for England and Walas und6r numb8r 1169417.
Accounting po15cles
2.1 Basls of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Stat&ment of Recommended Praclic8 applicable to charities
preparlng theSr accounts In accoidance wlth the Flnancial Reporting Standard appllcable in the UK
and Republic ol I￿land (FRS 102) (effective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financlal staternenls have been prepared to glve a 'true and fairf view and have doparted from
the Charities (Accounts and Reports) Regulalions 2008 only to the extent required lo provide a 'true
and fairf view. This departure has involved following the Charitses SORP (FRS 1021 published in
Oclobef 2019 rather than the Accounting and Reporting by Chailties.. Statement of R8comm8nded
Practice effeclive from 1 April 2005 which has since been withdrawn.
The Llttle Orchard Charitable Trust meets Ihe definition of a public benefit entity under FRS 102.
Assets and liabilities are inttially recognised at historical cost or transaclion value unless otherwise
stated in the relevant accounling policy.
2.2 Golng concorn
The Charity holds sufficient reserves and maintains a diverse investment portfolio. Therefore the
Trust88s hava a r88sonabl8 èXP8Ctation that the Charity has adaquate rèsources lo continue in
OP8rational existence for the foreseeable future. For this reason, they continue lo adopt the going
concern basis in preparin9 the financial slalemenls.
2.3 Income
All income is recognised onc8 Ihe Charity has entitlèment to th8 incom8, it is probable Ihat tha
Income wlll be recelved and the amount of Income recelvable can be measured rellably.
Income tax recoverable In relation to donations received under Glft Ald or deeds of covenant is
recognised at the time of the donation.
2.4 Expondltur•
Expendilure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party. it is probable that a Iransfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of Ihe lotsl of di￿¢1 costs and shared costs. including support costs
involved in undertaking each aclivity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one aclivily and support costs which are
not attributable to a single activity are apportioned belween those activities on a basis consislent with
the use of resources.
Expenditur8 on raising funds includes all expenditure incurred by Ihè Charity lo raise funds for its
charitab18 purposes ar￿ Includ8S Costs of all fundraislng activiti8S 8V8nts and non-charitable trading.
Expenditure on charitable activities is incurred on direclly undertaking Ihe activities which further the
Charity's objectives, as well as any associaled support costs.
Page 8

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
AccountSng pollcies (continued)
2.4 Exp•ndlture (contlnued)
Grants payable are charged in the year when lh8 offer is made excapt in thosa cas&s where the offer
is conditional, such gr8nts being r8cognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have nol been mel at the year end are noted as a
commitment. but not accrued as expenditure.
All expendlture Is Incluslve of Irrecoverable VAT.
2.5 Investmenls
Fixed asset Investments are a form of financial instrumenl and are initially recognised al their
transaction cost and subsequently m&asured at fair value at tha Balance sheel dale, unless th8 value
cannol be measured reliably In whlch cas811 Is maasured at cost less impairmenl. Investment galns
and losses, whelher reallsed or unrealised, are combined and presented as 'Gainsl{losse5) on
investments. in the Statement of financial activities.
2.6 Cash al bank and In hand
Cash at bank and In hand Includ8S cash and short.tém) hlghly Ilquld Investment8 wlth a short maturlty
of three months or less from the dale of acquisitlon or opening of the deposit or similar account.
2.7 Llabllltles and provlslons
Liabilitiés are recognised when there is an Obl￿atIon at the Balance sheet date as a result of a past
8V8nt, It is probable that a transfer of economic benefit will be required in settlement, and the amount
of the setllement can be estimated reliably.
Llabllltles are recognlsed at the amount thal the Charity anticipales il will pay lo setlle the debt or the
amount it has received as advanced paymenls for th8 go(Jds or gervices it musl pr¢)vid8.
2.8 Fln•nclal Instrurnents
Basic flnanclal assets, which include debtors and cash and bank balances, ar8 Initially measured at
transaction pwice induding transaction costs and are subsequently carried al amortised cost using
effeclive inl8rest malhods unless the arrangment conslilutes a financing transaclion, where the
Iransactlon Is measured at pres8nt value of the future receipls discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortisad.
other financial assels, Indudlng trade investments, are Inltlally measured al fair value, whlch Ss
normally the Iransaction price, Such assets are subsequently carried at fair value and ihe changes in
the fair value are recognised on nel income l (8xpènditur8). except for investm8nls in equity
instruments that are not publicly traded and whose falr values cannot be r8llably measured are
recognised at cost less impairmenl.
Baslc financlal liabilities, Sncluding creditors are intially recognised at transactlon price unless the
arrangement constilutes a financing transaction. where the debt inslrument is measured at the
present value of the future paym8nts discounted at a markel ra18 of interest. Financial liabilitl8S
classified as payable wlthln one year are not amortised,
Debt instruments are subsequently carri8d at amortised cost. using the 8ff8Ctive int8r8St rate method.
Page 9

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollclos {contlnued)
2.9 Fund ac¢ountlng
General funds are unrestricted funds which are availabl8 for use at the discretion of the Trustees In
furtherance of the gen&ral objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donatlons and legacles
Unrostrlcted
funds
2024
Total
funds
2024
Toial
funds
2023
Donations
5,520
5.520
6,420
Investment Income
Unrestrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Income from investments
43,982
43,982
40,105
Investment management costs
Unréstrictad
funds
2024
Total
funds
2024
Total
funds
2023
Investment management costs
6,652
6,652
7,092
Page 10

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysls of grants
Grants to
Grants to
Instltutlons Indlvlduals
2024
2024
Total
funds
2024
Total
funds
2023
Granl funding of activilies
25,000
3,600
28,600
10,000
The Charity has made the follow•ng material grants to instilutions during the year..
2024
2023
Nam• of Instltution
Gloucestershire Communlty Foundation
Longfield Hospice
10,000
25,000
25,000
10,000
25,000
10,000
Grants were made to Longfield Hospice lo support care for adults Ilvlng wlth a lrfe-llmltlng conditlon and
support for their loved ones and carérs.
Analysls of oxpendlturo on charltable actlvltl•8
Summary by fund typ•
Unrestrlcted
funds
2024
Total
2024
Total
2023
Grdnt funding of activities
31,574
31,574
15,594
Summary by oxpgndlture lype
Other costs
2024
Total
2024
Total
2023
Grant funding of activities
31,574
31.574
15,594
Page11

THE LIThLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysls of expondlture by acllvitles
Grant
fundlng of
act5viti08
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Grant funding of aciivilles
28,600
2,974
31,574
15,594
Tolal 2023
10,000
5,594
15.594
Independent examlnerf8 remunoratlon
The independenl axamln8r's remuneration amounts to an independent examiner fee of £2,798 (2023
£2,640).
10. Tru$t••s' remuneratlon and expenses
During the yaar, no Trustees received any remuneration or other benefits12023 - £NSL).
During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).
11.
Fix•d ag$•t Invgstments
Llst•d
Investment•
Cost or valuatlon
At 1 January 2024
Additions
Disposals
R8valuations
2,743,051
1,538,250
11,703,815}
191.292
At 31 December 2024
2,768.778
Net book valu•
At 31 December 2024
2,768,778
At 31 December 2023
2,743,051
Equity instruments that are listed on a Tegulated stock exchange are measured at fair value using
obseNable market value,
Page 12

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Credltors: Amounts falllng due wlthln one yoar
2024
2023
Accruals and deferred income
7,944
13. Flnanclal Instruments
2024
2023
Flnanclal assets
Financial assets measured at fair value through income and expenditure
130,962
76,985
14. Statement of funds
Statement of funds • current year
Balanc• at
31
Galn81 December
(Lo$$o$
2024
Balance at 1
January
2024
Incom• Expondlture
Unr•strict•d funds
General Funds - all funds
2,812,092
49,502
{38,226)
70,828
2,894,196
Statement of funds - prlor year
Balance at
31
December
2023
8alance at
1 January
2023
Gainsl
(Losses)
Income Expenditure
Unrostrlcted funds
General Funds- all funds
2,871,864
46,525
{22,686}
{83,6111 2,812,092
Page 13

THE LirrLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EP40ED 31 DECEMBER 2024
15. Analysls of net assets between funds
Anatysls of net assets between funds • current perlod
Unrestrlcted
funds
2024
Total
funds
2024
Flxed asset investments
Current assets
Credilors due within on8 year
2,768.778
130,962
{5,544)
2,768,778
130,962
(5,544)
Total
2.894,196
2,894,196
Analys18 of net assets between funds . prlor perlod
UnrestriGled
funds
2023
Total
funds
2023
Fixed assel investmenls
Currenl assèts
Credltors due within one year
2.743,051
76,985
(7,944>
2,743,051
76,985
(7.944)
Total
2.812.092
2,812.092
16. Reconclliatlon of net mov•ment In funds to nol cash Ilow from operating activiti•$
2024
2023
Net incomelexpenditure for thè period (as per Statement of Financial
Aclivities)
82,104
159,772)
Adjustrnents for:
Lossl(gain) on investments
Dividends, interests and renls from investments
Loss on the sale of investments
Decrease in creditors
(191,292)
143,982)
120,464
(2,400)
60,633
(40,106)
23,560
(8761
Net cash used In op•ratlng actlvltles
(35,106)
(16.561 }
Page 14

THE LITTLE ORCHARD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Analysls of cash and cash equlvalents
2024
2023
Cash In hand
130,962
76.985
Total cash and ¢agh equlvalents
130,962
76,985
18. Analysls of changes In nat d•bt
At1
January
2024 Cash flow
At31
Decèmber
2024
Cash at bank and in hand
76,985
53,977
130,962
76,985
53.977
130,962
19. Relat•d party transa¢tlon$
During the yoar donations of £5,520 (2023 - £6.420) were received from the Trustees.
Page 15